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Heads Up — Reminders about ASC 842 disclosure requirements and a look at related SEC feedback in year 1

Published on: 07 Jan 2020

Calendar-year-end public business entities adopted the FASB’s new leasing standard (ASC 842) on January 1, 2019. This Heads Up outlines the ASC 842 disclosure requirements, elaborates on some of those requirements, and provides examples of related SEC comments issued to registrants in 2019.


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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.